2014 (8) TMI 234

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....aiver of predeposit of tax of Rs. 9,38,46,229/- along with interest and penalty. 2. The facts of the case in brief are that the applicant was engaged by M/s. Decathalon SA, France for identification of the supplier of sports goods in India and provide the details of such supplier to enable Decathalon SA or its group companies to directly purchase from the suppliers. The applicant entered into an ....

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....the Board Circular No. 111/05/2009-ST dated 24.2.2009 paragraph 2. He further submits that the Tribunal consistently viewed that in such situation the foreign company is the recipient of service and beneficiary and therefore it will be treated as export of service. He relied upon the following decisions:-     (a) Paul Merchants Ltd. Vs. Commissioner of Central Excise   &....

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....e applicant rendered the service to the suppliers. He submits that the decisions of the Tribunal relied upon by the learned consultant had not consider the Board Circular No. 141/10/2011-TRU dated 13.5.2011 in a proper manner. It is contended that Board's Circular dated 13.5.2011 clarified that the effective use of the service and enjoyment of the service will depend on the nature of service. ....

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....ppliers were made directly by Decathalon SA, France to the supplier. It is further observed that the name of Decathalon SA, France does not figure in the export invoice account. In this context, the learned consultant on behalf of the applicant submits that the invoices were issued in the name of Decathalon SA, France and its group companies. We find that the agreement as referred by the learned A....